Caputo v. The Queen, 2008 DTC 3596, 2008 TCC 263 -- summary under Business Source/Reasonable Expectation of Profit

By services, 28 November, 2015

A tax shelter arrangement under which the taxpayer agreed to pay licence fees for the right to market customer loyalty cards in specified areas was not a business in light of the fact that no marketing or other business activity actually occurred.

Topics and taglines
Topic
Income Tax Act - s. 3(a) - Business Source/Reasonable Expectation of Profit
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337751
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"Caputo\"></a>Caputo v. The Queen</em></strong>, 2008 DTC 3596, 2008 TCC 263",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}